JUDGMENT

Harjit Singh Bedi, J. —

1. PW-1 Sudarshan and PW-2 Bhargave, two brothers, were running the Varsha Provision Store, Bijapur situated near the Government Maternity Hospital since the year 1989 after having obtained a license in the name of PW-2. The accused- appellant Narayana who was working as a Commercial Tax Inspector came to the shop in early December 1994 and enquired from PW-1 and PW-2 as to why they were not paying sales tax. PW-1 told him that as the sale in the shop was less than Rupees one lakh, no sales tax was payable. The appellant, however, told the two brothers that they should pay a sum of Rs.2000/- on Diwali as was being paid by others failing which he would issue a notice that the accounts maintained by them were not accurate and that the shop would be seized and they would be penalized. This threat was repeated by the appellant on two different occasions thereafter. On the 4th January, 1994, the appellant came to the shop at around 10:00 a.m. and again demanded the payment. PW-1, however, refused to pay as the sales tax was not leviable. The appellant, however, told him that if a sum of Rs.1500/- was not paid within two or three days they would suffer on that account.

2. As PW-1 was not prepared to make the payment, he appeared on 5th January, 1994 before CW-16-M.Vishwanath, Inspector in the Lokayuktha Office and made a complaint Exhibit P-1 to him. CW-16 also asked PW-7 Head Constable Khanderao, to secure the presence of PW-5 Basavant Shankargouda Patil and PW-6 Mahadev Sidramappa Dandoragi to act as witnesses. They were accordingly brought to the office of the Inspector and the complainant narrated the entire story to them as well. CW-16 also told PW-1 to produce the bribe amount of Rs.1500/- and the currency notes provided by him were smeared with Phenopthelene powder and the details of the test to be conducted were also displayed to the witnesses.

3. The raiding party left for Bijapur at 3:00 p.m. and reached the Inspection Bungalow at about 5:00 p.m. PW-1 was sent to find out as to whether the appellant was available in his office. He returned after a short while and told them that the appellant was indeed in the office and that he would be visiting the shop in the evening. The party thereafter returned to the Inspection Bungalow and then went on to the shop belonging to the complainant. The appellant, however, came to the shop at about around 8:00 p.m. and at that time PW-2 was also present in the shop. The appellant stated that he was in a hurry and that the payment should be made to him immediately. PW-1 thereafter took out the currency notes and handed them over to the appellant who put the same in his hand bag. Immediately thereafter, PW-1 came out of the shop and made a pre-determined signal on which CW-16 and PW-7 and the other witnesses rushed in shop. CW-16, thereafter took out the money from the hand bag of the appellant and the Phenopthelene test was carried out and the colour of the solution turned pink. The serial numbers of the currency notes were also tallied with the memo prepared at the time of the preparation of the trap.

4. On the completion of the investigation and after due sanction from PW-8, the Commissioner of Commercial Taxes, the appellant was brought to trial. The prosecution in support of its case relied primarily on the evidence of PWs-1, 2 and 7 and also the circumstantial evidence in the case as PWs-5 and 6 turned hostile. The Trial Court on a consideration of the evidence acquitted the appellant. The matter was thereafter taken in appeal to the High Court. The High Court has, by the impugned judgment, set aside the conviction and sentenced the appellant as under:

“.......................the accused is sentenced to undergo imprisonment for a period of 6 months and also to pay a fine of Rs.2000/- and in default to suffer S.I. for one month for the offence under Section 7 of the Prevention of Corruption Act and he is also directed to undergo imprisonment for a perio